Tephra, as a generic term, refers to air-fall material produced by a volcanic eruption - regardless of composition or fragment size. One can classify tephra as: Eruption can refer to: Volcanic eruption The eruption of teeth through the gum Eruption (band) This is a disambiguation page — a navigational aid which lists other pages that might otherwise share the same title. ...
Lapilli or Volcanic Cinders - between 2 and 64 mm in diameter
Volcanic bombs or Volcanic blocks - greater than 64 mm in diameter
Volcanologists also refer to airborne fragments as pyroclasts or sometimes just clasts. Once clasts have fallen to the ground they remain as tephra unless hot enough to fuse together into pyroclastic rock or tuff. The distribution of tephra following an eruption usually involves the largest boulders falling to the ground quickest and therefore closest to the vent, whilst smaller fragments travel further - ash can often travel for thousands of miles as it can stay in the stratosphere for several weeks. Diamond Head, a well-known backdrop to Waikiki in Hawaii, is an ash cone that solidified into tuff Volcanic ash is the term for very fine rock and mineral particles less than 2 mm in diameter that are ejected from a volcanic vent. ... Categories: Geology stubs | Volcanology ... Volcanic bombs are globules of melted rock (tephra) larger than 2. ... Pyroclastic rocks are formed from lavas which are ejected into the air, as occur in pyroclastic flows or Plinian eruptions. ... This article needs to be cleaned up to conform to a higher standard of quality. ... The Stratosphere is also a major hotel and casino resort in Las Vegas. ...
The words "tephra" and "pyroclast" both derive from Greek. Tephra means "ash". Pyro means "fire" and klastos means "broken"; thus pyroclasts carry the connotation of "broken by fire".
These features have been refined over the years through legislation, especially after the government realized the tax revenue losses engendered by the popular plans.
The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) reduced maximum contribution limits that had been set by ERISA, introduced the "top heavy" concept, and revised the rules for federal income tax withholding on plan distributions.
Most plans allowed employees to defer 1 percent to 10 percent of current compensation, but such internal limitations have been bound by compensation and contribution ceilings enumerated in TEFRA and sub-sequent legislation.
Let's face it, retirement plan "design" has become a commodity service.
Tax planning and the use of retirement plans as aggressive savings vehicles began a slow demise in 1984 with the passage of TEFRA in the early 80's.
Defined benefit plans became "taboo" because of drastic funding limitations and complex rules designed to limit contributions, deductions and accumulations under tax-favored savings plans.
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